Category: Bangalore City University B.Com Notes

Bangalore City University B.Com Notes

Employee Performance Management Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Employee Performance Management, Meaning, Purpose and Importance, Process of Performance Management (8 Step Model) VIEW
Organizational Functions of Performance Management System VIEW
Advantages of an Effective Performance Management System VIEW
Challenges in Implementing Performance Management Systems VIEW
Ethical and Legal issues in Performance Management VIEW
Key Performance Indicators (KPIs) VIEW
Balanced Scorecard VIEW
Unit 2 [Book]
Performance Appraisal, Meaning, Purpose and Process of Performance Appraisal VIEW
Importance of (Organizational and Individual Level) of Performance Appraisal VIEW
Performance Appraisal Tools: Work Standards, Essay, Ranking, Trait Based Scale VIEW
360 Degree Feedback VIEW
Critical Incident Method VIEW
BARS VIEW
Role of HR in Performance Appraisal VIEW
Types of Performance Feedback and Counselling VIEW
Process of Handling Poor Performance VIEW
Performance Improvement Plans (PIP) VIEW
Use of Technology and AI in Performance Appraisal VIEW
Unit 3 [Book]
Definition and Importance of Performance-Based Incentives, Types of Performance Incentives: Individual and Group Incentives VIEW
Profit Sharing VIEW
Gain Sharing VIEW
Linking Performance with Rewards, Importance and Process VIEW
Impact of Incentives on Employee Motivation and Productivity VIEW
Best Practices in Performance-Based Reward Systems VIEW
Unit 4 [Book]
Aligning Individual Goals with Organizational Strategy VIEW
Competency Mapping, Meaning, Purpose, Types and Process VIEW
Performance Measurement, Meaning and Importance VIEW
Role of Leadership in Performance Management VIEW
Employee Engagement and Performance Management VIEW
Key drivers of Employee Engagement in Performance Management VIEW
Unit 5 [Book]  
Role of AI in Performance Management VIEW
Role of HR Analytics in Performance Management VIEW
Benefits and Challenges of Data Analytics for Performance Optimization VIEW
Gamification in Performance Management VIEW
Challenges in Remote Performance Management VIEW
Impact of Globalization on Performance Standards VIEW
Bangalore City University B.Com Notes

Consumer Behaviour Bangalore City University B.COM SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Consumer Behaviour, Meaning VIEW
Need to Study Consumer Behaviour VIEW
Factors Influencing Consumer Behaviour VIEW
Theories of Consumer Behaviour:
Howard Seth Model of Consumer Behavior VIEW
Nicosia Model of Consumer Behavior VIEW
Economic Mode of Consumer Behavior VIEW
Unit 2 [Book]
Individual Determinants of Consumer Behaviour VIEW
Consumer Motivation and Needs VIEW
Maslow’s Hierarchy Needs Theory VIEW
Personality VIEW
Self-concept VIEW
Personality Traits and Consumer Behaviour VIEW
Extended Self, Altering Self VIEW
Consumer Perception VIEW
Consumer Positioning, Consumer Perceptual Process, Perceptual Biases VIEW
Learning (Classical Conditioning, Instrumental Conditioning) VIEW
Consumer Attitudes (Attitude Formation, Attitude Change) VIEW
Unit 3 [Book]
Environmental Determinants of Consumer Behaviour VIEW
Cultural Influences and Consumer Behaviour: (Culture, Sub-culture, Social Class and Cross-Cultural influences) VIEW
Social Class and Consumer Behaviour: Nature of Social Class, Symbols of Status, Social Class categories VIEW
The Role of Family in Consumer Behaviour, Family life Cycle Stages and Consumer Behaviour VIEW
Reference Groups, Types of Reference groups and Consumer Behaviour VIEW
Opinion Leaders, Characteristics of Opinion Leaders VIEW
Innovation and Diffusion of Innovation, Types of Innovation, Product features that affect the adoption VIEW
Diffusion Process VIEW
Adoption Process VIEW
Unit 4 [Book]
Consumer Decision Making Process: Need Recognition, Information Search, Evaluation of Alternatives, Purchase Decision, Post-Purchase Behaviour VIEW
Organisation Buyer Behaviour, Organisational Buyer Characteristics, Factors influencing Organizational Buyer Behaviour, Organizational Buying Decision Process VIEW
Unit 5 [Book]
The Role of Technology in Consumer Behaviour VIEW
Role of Social Media in Consumer Behaviour VIEW
Consumer Behaviour in the Digital Age (Online Shopping, E-commerce, Mobile Marketing) VIEW
Consumerism VIEW
Green Consumerism VIEW
Ethical Consumption VIEW
Consumer Behaviour in Developing Markets including India VIEW
Bangalore City University B.Com Notes

Cost Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Introduction, Meaning and Definition, Objectives, Limitations of Cost Accounting VIEW
Importance and Uses of Cost Accounting VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Various Elements of Cost and Classification of Cost VIEW
Cost object VIEW
Cost Unit VIEW
Cost Centre VIEW
Cost Reduction VIEW
Cost Control VIEW
Unit 2 [Book]
Cost Sheet, Meaning and Cost heads in a Cost Sheet VIEW
Preparation of Cost Sheet VIEW
Problems on Cost Sheets (Including Unit Costing and Tenders and Quotations) VIEW
Unit 3 [Book]
Material Cost, Meaning, Importance of Material Cost, Types of Materials Direct and Indirect Materials VIEW
Procurement, Procedure for procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Issue of Materials, Pricing of Material VIEW
Preparation of Stores Ledger Account under: VIEW
FIFO VIEW
LIFO VIEW
Simple Average Price VIEW
Weighted Average Price Method VIEW
Materials control VIEW
Techniques of Inventory Control:
EOQ Analysis VIEW
ABC Analysis VIEW
VED Analysis VIEW
Material Requirements Planning VIEW
Problems on Level Setting and EOQ VIEW
Unit 4 [Book]
Labour Cost: Meaning and Types of Labour Cost VIEW
Attendance Procedure VIEW
Time Keeping and Time Booking VIEW
Payroll Procedure VIEW
Idle Time, Causes and Treatment of Normal and Abnormal Idle Time VIEW
Over Time VIEW
Labour Turnover, Meaning, Causes VIEW
Effects of Labour Turnover VIEW
Methods of Wage Payment: Time Rate System and Piece Rate System VIEW
Incentive Scheme, Halsey Plan, Rowan Plan VIEW
Problems based on Calculation of Wages and Earnings VIEW
Unit 5 [Book]
Overheads, Meaning and Classification of Overheads VIEW
Accounting and Control of Manufacturing Overheads, Collection VIEW
Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Manufacturing Overheads VIEW
Problems on Primary and Secondary overheads distribution using Reciprocal Service Methods VIEW
Repeated Distribution Method and Simultaneous Equation Method VIEW
Absorption of Overheads: Meaning and Methods of Absorption of Overheads VIEW
Machine Hour Rate, Meaning VIEW
Problems on calculation of Machine Hour Rate VIEW
Bangalore City University B.Com Notes

Quantitative Analysis for Business Decisions –I Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Bangalore City University B.Com Notes

Corporate Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

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Unit 1 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI Regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Types of Underwriting Firm Underwriting, Open Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contracts: When Shares and Debentures are Fully and Partially Underwritten, with and without firm Underwriting VIEW
Problems relating to Underwriting of Shares and Debentures of Companies only VIEW
Unit 2 [Book]
Profit Prior to Incorporation VIEW
Calculation of Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Expenditure VIEW
Ascertainment of Pre-Incorporation and Post Incorporation Profits by preparing Statement of Profit and Loss VIEW
Preparation of Balance Sheet (Vertical Format) as per Schedule III of Companies Act, 2013 VIEW
Unit 3 [Book]
Meaning and Factors influencing Goodwill, Valuation of Goodwill, Circumstances under which Goodwill is Valued VIEW
Methods of Valuation of Goodwill:
Average Profit Method VIEW
Capitalization of Average Profit Method VIEW
Super Profit Method, Capitalization of Super Profit Method VIEW
Annuity Method VIEW
Unit 4 [Book]
Valuation of Shares, Meaning and Need for Valuation VIEW
Factors affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method VIEW
Yield Method VIEW
Fair Value Method VIEW
Valuation of Preference Shares VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per Schedule III of New Companies Act 2013 VIEW
Statutory Provisions regarding Preparation of Financial Statements of Companies as per and IND AS-1 VIEW
Treatment of Special Items:
Tax deducted at Source VIEW
Advance Payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on Debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Statement of Profit and Loss and Balance Sheet VIEW
Bangalore City University B.Com Notes

Constitutional Values-2 Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1 [Book]
State Legislature:
Vidhana Sabha, Composition, Powers and Functions VIEW
Vidhana Parishath, Composition, Powers and Functions VIEW
State Executive:
Governor, Powers and Functions VIEW
Chief Minister, Powers and Functions VIEW
State Council of Ministry, Powers and Functions VIEW
Centre-State Relations VIEW
Co-operative Federalism and it’s Challenges VIEW
Unit 2 [Book]
Democratic Decentralization VIEW
Local Self Government, Urban Government, 73rd and 74th Constitutional amendments, Contemporary Challenges VIEW
Constitutional amendments Procedure in India: Simple, Special and Special with Concurrence with States VIEW
Basic Structure of Indian Constitution with Special reference to Keshavananda Bharathi Case VIEW
Unit 3 [Book]
Election Commission of India, Composition, Powers and Functions VIEW
Public Service Commission VIEW
UPSC VIEW
State Public Service Commission VIEW
Affirmative action VIEW
Reservation for SC/ST(23%), OBC(27%), EWS(10%) and Women (33% within) It’s Relevance VIEW

 

Bangalore City University B.Com Notes

Quantitative Aptitude Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Bangalore City University B.Com Notes

Corporate Administration Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1 [Book]
Company Act, Introduction, Features Highlights of Companies Act 2013 VIEW
Kinds of Companies, One Person Company, Company limited by Guarantee, Company limited by Shares, Holding Company, Subsidiary Company, Government Company-Associate Company, Small Company Foreign Company, Global Company, Body Corporate, Listed Company VIEW
Private Company and Public Company, Meaning, Features and Differences VIEW
Unit 2 [Book]
Meaning of Promoter, Position of Promoter & Functions of Promoter VIEW
Meaning and Contents of Memorandum of Association VIEW
Meaning and Contents of Articles of Association VIEW
Distinction between Memorandum of Association and Articles of Association VIEW
Certificate of Incorporation VIEW
Subscription Stage VIEW
Meaning and Contents of Prospectus, Statement in lieu of Prospects and Book Building VIEW
Commencement Stage Document to be filled, e- filling VIEW
Certificate of Commencement of Business VIEW
Unit 3 [Book]
Director, Meaning, Positions, Rights VIEW
Board of Directors VIEW
Appointment of Directors VIEW
Protem and Full Time Directors VIEW
Managing Director, Appointment Powers Duties & Responsibilities VIEW
Company Secretary-Meaning, Types, Qualification, Appointment, Position, Rights, Duties, Liabilities & Removal, or dismissal VIEW
Auditors, Meaning, Types, Appointment, Powers, Duties & Responsibilities, Qualities VIEW
Unit 4 [Book]
Corporate Meetings, Importance and Types VIEW
Shareholder’s meeting (SGM, AGM and EGM and essentials of valid Meetings) VIEW
Director’s Meetings (Board Meetings and Committee Meetings) VIEW
Resolutions, Meaning and Types, Registration of resolutions VIEW
Role of a Company Secretary in convening and conducting the Company Meetings VIEW
Unit 5 [Book]
Winding up Companies, Meaning, Modes VIEW
Consequence of Winding up VIEW
Official liquidator, Roles & Responsibilities of Liquidator VIEW
Bangalore City University B.Com Notes

Business Regulations Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1 [Book]
Introduction, Definition of Contract, Essentials of Valid Contract, Offer and acceptance, Offer and Acceptance and their various types VIEW
Communication of Offer and Acceptance, Revocation and mode of revocation of offer and acceptance VIEW
Intention to create legal relationship VIEW
Consideration, Meaning and Nature of Consideration VIEW
Exceptions to the rule: No Consideration, No Contract VIEW
Adequacy of consideration VIEW
Present and Past Consideration VIEW
Unlawful Consideration and its effects VIEW
Contractual Capacity, Meaning of Capacity to Contract, Incapacity to Contract- Minors VIEW
Persons of Unsound Mind VIEW
Disqualified agreements VIEW
Effects of Minors Agreement VIEW
Unit 2 [Book]
Meaning of Consent and Free Consent VIEW
Meaning and Effects of Coercion VIEW
Undue Influence, Fraud, Misrepresentation, Mistake in an agreement VIEW
Performance of Contract, Rules regarding Performance of Contracts VIEW
Joint Promisors, Impossibility of Performance VIEW
Quasi contracts & its performance VIEW
Discharge of a Contract, Meaning, Modes of Discharging a Contract VIEW
Novation VIEW
Remission VIEW
Accord, Satisfaction VIEW
Breach-Anticipatory Breach and Actual breach VIEW
Remedies for Breach of Contract, Remedies under Indian Contract Act 1872 VIEW
Damages, Types of Damages VIEW
Unit 3 [Book]
Concept of Goods and Features of Goods VIEW
Sale of Goods v. Agreement to Sell VIEW
Contract of Sale of Goods, Performance of a Contract of Sale of Goods VIEW
Meaning and Types of Conditions and Warranties VIEW
Meaning and Rights of an Unpaid Seller VIEW
Unit 4 [Book]
Definitions of the terms Consumer, Consumer Protection VIEW
Consumer Dispute, Defect, Deficiency, Unfair Trade Practices VIEW
Rights of Consumer under the Consumer Protection Act VIEW
Consumer Redressal, Meaning and Agencies District Forum, State Commission and National Commission VIEW
Unit 5 [Book]
Regulations of Environmental Protection, Introduction, Objectives of the Environmental Protection Act, Definitions of Important Terms Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and Occupier VIEW
Types of Environmental Pollution VIEW
Powers of Central Government to protect Environment in India VIEW
Bangalore City University B.Com Notes

Human Resource Management Bangalore City University B.Com SEP 2024-25 2nd Semester Notes

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Unit 1 [Book]
Meaning and Definition of HRM, Features, Objectives VIEW
Importance of HRM VIEW
Functions of HRM VIEW
Process of HRM VIEW
Role of HR Manager VIEW
Trends influencing HR Practices VIEW
Unit 2 [Book]
Meaning and Importance of Human Resource Planning VIEW
Factors affecting HRP VIEW
Process of HRP VIEW
Recruitment, Meaning, Methods, Factors affecting Recruitment, Sources VIEW
Selection, Meaning, Process of Selection VIEW
Evaluation of Selection Process VIEW
Barriers to effective Selection VIEW
Steps for effective Selection VIEW
Unit 3 [Book]
On-Boarding, Meaning, Purpose of On-Boarding, Planning the On-Boarding program, Problems faced in On-boarding VIEW
Training, Need for Training, Benefits of Training VIEW
Methods of Training and Development VIEW
Evaluation of effectiveness of Training VIEW
Career Planning and Development, Need for Career Planning; Types -Horizontal and Vertical Progression, Technical, Managerial and Functional progression VIEW
Unit 4 [Book]
Performance appraisal: Meaning, Objectives, Limitations, Process, Uses VIEW
Methods of Performance Appraisal: Traditional and Modern methods of Performance Appraisal VIEW
Unit 5 [Book]
Compensation Management, Meaning and Components of Compensation Structure VIEW
Factors influencing Employee Compensation VIEW
Incentives, Meaning, Types of Incentives-Monetary and Non-monetary incentives, Individual and Group Incentives; Incentives as a component of CTC VIEW
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